Gross Pay (Bruttobezug)
Definition
The gross pay (Bruttobezug) is the agreed remuneration before social insurance and income tax are deducted. In Austria it is usually paid 14× a year: twelve regular monthly payments plus the 13th and 14th salary (holiday and Christmas pay) as special payments. From the gross, the employer withholds the employee SI and income tax and remits them; what lands in the account is the net pay.
Where the gross goes (2026)
Employee SI18,3 %share of regular gross
Income tax11,5 %share of regular gross
Net70,1 %remains in a regular month
Example: gross € 3.500,00/month, Vienna (2026)
All values live from the gross-to-net engine (Vienna, no children, no credits). Annual figures include the 13th and 14th salary.
Item
per month
per year
Gross pay
€ 3.500,00
€ 49.000,00
− Social insurance (employee)
€ 641,20
€ 8.889,30
− Income tax
€ 404,09
€ 5.160,18
= Net pay
€ 2.454,71
€ 34.950,52
See also
- Nettobezug, what remains after all deductions.
- Laufende und sonstige Bezüge, why the 13th/14th are treated differently.
- SV-Beitragssätze, the exact split of social insurance.
- Einkommensteuertarif, how income tax is computed.
Sources: § 49 ASVG, § 25 EStG, § 67 EStG, ASVG-Beitragsrecht 2026.